On November 2, 2017 the IRS announced that it will soon begin enforcing the employer “pay or play” mandate under the Affordable Care Act. The initial enforcement will be for the 2015 calendar year. The IRS said that, sometime within the next two months, it will begin notifying employers who it believes are subject to a “shared responsibility” penalty for the 2015 taxable year. According to the IRS FAQs, employers will have only 30 days to respond by either paying the penalty or providing a written objection as to why they think a penalty does not apply.

Although the IRS Forms 1094/1095 (and related instructions) to be used in conjunction with the 2017 calendar year (which must be filed in early 2018) are largely the same as the ones used for the 2016 calendar year, we have conducted a ‘refresher’ seminar for those who want to make sure they fully understand the filing requirements now that the IRS is in full enforcement mode. This is a video playback of that session.

Once payment is completed you will receive an email with the course materials and a link to access the video playback. If you have questions, please contact Melissa Smith at msmith@hinklaw.com.